https://www.taxtmi.com/caselaws?id=176592 Clandestine removal demands cannot be sustained on private register entries alone; the Revenue must produce positive, tangible and corroborative evidence linking the assessee to unaccounted clearances. Here, the alleged demand rested on a private register without examining its author or producing independent proof, while the relied-upon statements were not inculpatory and the higher power consumption was explained by installation of an induction furnace. On that basis, the allegation of clandestine manufacture was treated as unproved, and the duty demand and connected penalties were dropped. en-us Fri, 13 Feb 2015 00:00:00 +0530 Thu, 24 Dec 2015 23:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176592 Clandestine removal demands cannot be sustained on private register entries alone; the Revenue must produce positive, tangible and corroborative evidence linking the assessee to unaccounted clearances. Here, the alleged demand rested on a private register without examining its author or producing independent proof, while the relied-upon statements were not inculpatory and the higher power consumption was explained by installation of an induction furnace. On that basis, the allegation of clandestine manufacture was treated as unproved, and the duty demand and connected penalties were dropped. Case-Laws Central Excise Fri, 13 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176592